STATUS OF CLIENT

[HOPE2]

Hi everyone,
 Client is divorced (legally, out of the U.S. in their homeland). He lived in the U.S. with his daughter, who was a student. When I asked him about his status while preparing to file for 2023, he got confused and mixed up his homeland calendar date with the Gregorian calendar. He said he was legally married but did not live with his spouse in 2023. I was sure his spouse did not live with them and was not in the U.S.

For this year, he provided me with the court decree date of September 2023, and now I'm not sure what filing status I should choose for him on Form 3532 (California return status of Head of Household).

I really need some help.

[Terry53029]

You leave out a lot of details, but assuming he and his daughter are us citizens, and lived in CA all year of 2024 he can file single (you say he was divorced in 2023) or HH if he meets all the requirements for HH

[HOPE2]

His daughter lived with him in 2024 all the year and is student. What can I do for 3532 for this year? 

[HOPE2]

Any help please for form 3532?

[rcooley25]

Remember it is what you are on Dec. 31st at midnight that determines what you are for the whole year.

With the divorce being final in September he is single for the whole year. As mention by someone else filing as head of household is still possible.

[HOPE2]

Thanks, but I did not get my answer. For the 2023 tax return, he was divorced and claimed his daughter. The ex-wife did not claim the daughter and did not file a tax return, as she returned to her homeland. The client mixed up the date of the divorce and said he was married but did not live with his wife in 2023. The 2023 return has already been filed.

Now, for 2024, he says he got divorced, and I see the date is September 2023. What option should be marked on Part 1 (Marital Status) of Form 3532 CA Return?

[Terry53029]

I would think that you are filling taxes in CA you would know the basic rules. the following is from CA.gov.

Overview

Your filing status determines the rate your income is taxed. The five filing statuses are:

• Single
• Married/Registered Domestic Partnership (RDP) filing jointly
• Married/RDP filing separately
• Head of household (with qualifying person)
• Qualifying surviving spouse/RDP with child

Generally, you should file your state tax return using the same status as your federal return.

If you did not file a federal return because you did not have a federal filing requirement, you may use any filing status on your California return that you were entitled to use on your federal return had you been required to file a federal return.

[HOPE2]

Thanks I am familiar the basic, CA does have a form called 3532 for HOH , I am asking about this form. It does have some questions. Are you familiar with this form?

[HOPE2]

Any help please!

[Terry53029]

I don't do CA, but looked at the form for 2024. Seems to be straight forward. What don't you understand about the questions on it. This from instructions for form 3532.

Qualifications

You may qualify for HOH filing status if all of the following apply.

• You were unmarried and not an RDP, or met the requirements to be considered unmarried or considered not in a registered domestic partnership on the last day of the year.
• You paid more than one-half the costs of keeping up your home for the year.
• Your home was the main home for you and a qualifying person who lived with you for more than half the year.
• The qualifying person was related to you and met the requirements to be a qualifying child or qualifying relative. (For a qualifying relative, see the instructions for Part III, line 4, Gross Income.)
• You were entitled to a Dependent Exemption Credit for your qualifying person. However, you do not have to be entitled to a Dependent Exemption Credit for your qualifying child if you were unmarried and not an RDP, and your qualifying child was also unmarried and not an RDP.
• You were not a nonresident alien at any time during the year.
• You paid more than half the cost of a qualifying person’s total support.
• Your qualifying person is a citizen or national of the United States, or a resident of the U.S., Canada, or Mexico.

[HOPE2]

Any help please!